International Automated Systems (fka IAUS)

[scion]

Count I: Injunction Under § 7402(a) Against RaPower-3

120. The United States incorporates by reference the allegations contained in paragraphs 1 through 118.

121. On information and belief, RaPower-3 exists solely for the purpose of promoting the abusive solar energy scheme described herein. It has no lawful purpose.

122. RaPower-3, through its officers, directors, owners, employees, and/or other agents, made, and continues to make, false or fraudulent statements regarding the law and facts applicable to material matters under the internal revenue laws; facilitated, and continues to facilitate, customers’ claims for tax benefits to which they were not entitled; encouraged, and continues to encourage, customers to “sponsor” others into the solar energy scheme; collected, and continues to collect, income from the abusive solar energy scheme; and interfered, and continues to interfere, with the IRS’s process of examining customers’ tax returns. These actions have substantially interfered, and continue to substantially interfere, with the enforcement of the
internal revenue laws.

123. Unless enjoined, RaPower-3 has shown that it is in a position to, and likely will, continue to engage in such unlawful conduct and to interfere with the enforcement of the internal revenue laws.

124. The United States will suffer irreparable injury if RaPower-3 is not enjoined.

125. Enjoining RaPower-3 is in the public interest because an injunction, backed by the Court’s contempt powers if needed, will stop RaPower-3’s illegal conduct and the harm it causes the United States.


Extract -
Doc 2 PDF file
https://www.scribd.com/doc/291081416/USA-v-RaPower-3-Et-Al-Doc-2-Filed-23-Nov-15